General information
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Definition
The Tax on Fluorinated Greenhouse Gases is a tax of an indirect nature that falls on the consumption, in Spanish territory, of the fluorinated greenhouse gases included in its objective scope and the mixtures that contain them.
The tax regulation has been modified, with effect from September 1, 2022, by Law 14/2022, of July 8, modifying Law 19/2013, of December 9, on transparency, access to public information and good governance, in order to regulate the statistics of micro, small and medium-sized enterprises (SMEs) in public procurement.
As a consequence of this modification, from September 1, 2022, the tax is regulated in the following regulations :
Article 5 of Law 16/2013, of October 29, which establishes certain measures regarding environmental taxation and adopts other tax and financial measures, a link to which is attached. (Writing according to Law 14/2022)
Royal Decree 712/2022, of August 30, which approves the Regulation of the Tax on Fluorinated Greenhouse Gases.
Order HFP/826/2022, of August 30, approving model 587 "Tax on Fluorinated Greenhouse Gases. Self-assessment" and model A23 "Tax on Fluorinated Greenhouse Gases. Return Request", the form and procedure for their presentation are determined, and the registration in the Territorial Registry and the keeping of stock accounting are regulated.